合格国内最低补足税“弯道超车”(下)——评全球最低税分配顺序的再调整

Qualified Domestic Minimum Top-up Tax Plays Leapfrog in Pillar Two:On the Readjusted Distribution Order of the Global Minimum Taxation(Part 2)

(接上期)四、QDMTT或成七国集团内部对美利益博弈的工具QDMTT将全球最低税的优先征税权从大型跨国企业集团的母公司居民国重新分配给了所得来源国。本文认为,相较于广大发展中国家,QDMTT的利益将更多地流入G7部分国家,其或将成为G7内部对美利益博弈的工具。(一)英德法意加主要作为美国大型跨国企业集团的所得来源地GloBE范围内大型跨国企业集团的母公司近六成分布在G7成员国,但这些集团的境外主要投资地并非发展中国家,而是欧洲和美国,尤其是G7成员国。

In December 2021,the OECD released Tax Challenges Arising from the Digitalisation of the Economy-Global Anti-Base Erosion Model Rules(Pillar Two),which introduced the Qualified Domestic Minimum Top-up Tax(QDMTT)for the first time,making the source state of the MNE group's excess profits take the lead in the distribution order of the global minimum tax,leapfrogging the residence state of the large MNE group's parent entity.The paper analyzes the function and key issues of the implementation of the QDMTT,and argues that the QDMTT is a result of the interest game within the G7.Combined with the background of ongoing game of current global minimum tax,the paper discusses the impact of the QDMTT on China and China'scountermeasures.